Dividend Tax Rate for 2024
These are the rates that apply to qualified dividends, based on taxable income, for the 2024 tax year (taxes due in April 2025).
Filing status | 0% | 15% | 20% |
|---|---|---|---|
Single | $0 to $47,025 | $47,026 to $518,900 | $518,901 or more |
Married filing jointly | $0 to $94,050 | $94,051 to $583,750 | $583,751 or more |
Married filing separately | $0 to $47,025 | $47,026 to $291,850 | $291,851 or more |
Head of household | $0 to $63,000 | $63,001 to $551,350 | $551,351 or more |
Interest Income & Ordinary Dividends are taxed at ordinary income rates
Qualified Dividends are taxable:
- 0% on any amount that otherwise would be taxed at a 10% or 15% rate,
- 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 37%
- 20% on any amount that otherwise would be taxed at a 37% rate.
Net Investment Income Tax is 3.8% tax on interest, dividends, capital gains, rental and royalty income. Tax applies on earnings that exceed bellow threshold rates:
Married filing jointly — $250,000,
Married filing separately — $125,000,
Single or head of household — $200,000, or
Qualifying widow(er) with a child — $250,000.